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Issues: Whether grey cotton canvas cloth and grey cotton fabrics were classifiable under Chapter 52 of the Central Excise Tariff Act, 1985 or under sub-heading 5911.90.
Analysis: The goods in question were grey cotton canvas cloth and grey cotton fabrics cleared during the relevant years. The Court followed its earlier approval of the larger bench view that cotton fabrics which are not made up remain classifiable under Chapter 52 and do not fall under the tariff entry relied upon by the Revenue. On that basis, the Revenue's classification under sub-heading 5911.90 was not accepted.
Conclusion: The goods were correctly classifiable under Chapter 52 and not under sub-heading 5911.90. The issue was decided in favour of the assessee.
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